Opinion
18650-17 24734-18 11349-20
10-13-2022
KEVIN B. CHEAM & JULIE LIM, ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Ronald L. Buch Judge
These cases are calendared for trial in San Francisco, California at a time and date certain of 1:00 pm on October 20, 2022. On October 13, 2022, the Court held a conference call with petitioners' son, Lundy Nath, who requested a continuance of his parents' cases due to family matters that resulted in overseas travel.
The oldest of these cases has been pending for over five years. During much of this time, the petitioners have been nonresponsive. From November 22, 2019, through October 4, 2022, these cases were consolidated with cases involving petitioners' son, Lundy Nath (see docket nos. 6738-18 and 18050-19). When the Court arranged calls with the parties to the consolidated cases, Mr. Nath spoke on behalf of his parents. On September 30, 2022, the Court held one such conference call with the parties, the result of which was to deconsolidate petitioners' cases from those of their son. On October 10, 2022, Mr. Nath contacted the Court to request a continuance, and on October 13, 2022, the Court held a call with Mr. Nath and counsel for the Commissioner. On that call, Mr. Nath explained that he and his parents are outside the country attending to family matters. To allow additional time for them to return for trial, it is
ORDERED that the Court's Order served on October 4, 2022, is vacated in part only in that these cases are no longer set for trial at a time and date certain of 1:00 pm, on October 20, 2022. All other parts of the order remain in full force. It is further
ORDERED that these cases are now set for trial at a time and date certain of 1:00 pm, on October 24, 2022, at the Burton Federal Building & U.S. Courthouse, 450 Golden Gate Avenue, Room 2-1408, San Francisco, CA 94102. The petitioners are cautioned that failure to appear may result in entry of decision for the Commissioner in the amount set forth in the notice of deficiency.